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The Public Services Reform (Scotland) Act (the Act) comes into force on 1 August 2010 and makes a number of changes affecting Scottish charities and charity trustees.

The recent decision by the First-tier Tribunal in Goldman v HMRC reminds employers and employees that the type of payment in lieu of notice ("PILON") clause, included in an employment contract, will affect the tax treatment of any PILON made to an employee on termination of employment.